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Corporate Tax
Borden Ladner Gervais LLP
On April 7, 2020, the Internal Revenue Service (IRS) and U.S. Treasury Department released the final regulations and additional proposed regulations under the Tax Cuts and Jobs Act.
European Union
Jones Day
The Development: The EU General Court annulled the European Commission's decision in the Apple case, holding that the Commission did not prove that the Irish tax rulings in question...
United States
Ruchelman PLLC
In the Tax Cuts and Jobs Act of 2017, Pub. L. No. 115-97, the U.S. Con¬gress enacted the most dramatic change to the U.S. Tax Code since 1986, adding among other provisions G.I.L.T.I.'s quasi-territorial tax under Code §951A.
Multinational organisations have been operating during a pandemic for six months now. Over that span many employers have increasingly ...
Mayer Brown
On July 20, 2020, Treasury issued final regulations allowing a high-tax election for global intangible low-taxed income ("GILTI") purposes and proposed a further set of regulations that would unify...
Moodys Tax Law LLP
If late into the evening of November 3rd, 2020, Joseph Robinette Biden Jr can reach the 270 electoral votes needed to become the 46th President of the United States
Shearman & Sterling LLP
On July 23, 2020, the U.S. Department of Treasury ("Treasury") and the Internal Revenue Service (IRS) finalized regulations (T.D. 9902) with respect to the global intangible low-taxed income...
Sheppard Mullin Richter & Hampton
November is approaching and in an election year, that means candidates are making plans and promises. These promises and plans inevitably include something about taxes...
Holland & Knight
The IRS issued the Global Intangible Low-Taxed Income (GILTI) high-tax exclusion final regulations on July 20, 2020.
Jones Day
Congress's response to the economic impact of the COVID-19 pandemic is unprecedented, including the broad tax relief provided to businesses and individuals.
McDermott Will & Emery
A concerning bill is pending in the California Senate. SB-972 would require the California State Controller's Office (the Controller) to make taxpayer information publicly available.
Seyfarth Shaw LLP
The IRS recently issued proposed regulations providing guidance under Internal Revenue Code ("Code") Section 4960, which provides for an excise tax on tax-exempt organizations that pay certain executives...
Ruchelman PLLC
On a fully distributed basis, profits of a corporation are taxed twice. First, profits are taxed at the corporate level.
McDermott Will & Emery
Recently, AB 2570 has cleared the Assembly Appropriations Committee, which authorizes tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits.
Proskauer Rose LLP
The European Commission has published a draft directive proposing a three month delay to the deadlines for certain information disclosures under the EU Directives relating to the disclosure of tax information known as DAC6 and DAC2.
McDermott Will & Emery
California's bill to authorize tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits—cleared the Assembly Judiciary Committee...
Ropes & Gray LLP
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), commonly referred to as Phase 3 of the federal government's...
Mayer Brown
COVID-19 has left employee workforces separated from their country of assignment.
Vistra's latest survey of 620 corporate services executives suggests some are expecting international alignment on tax, transparency and substance regulations to wane in the year ahead.
TMF Group
Reformas tributárias e mudanças legais aumentam a complexidade de manter nossas operações dentro da conformidade (compliance) na região.
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